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Issue: Vol 162, Issue 4175
11 Sep 2008
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IN THIS ISSUE
Ways and means
RICHARD CURTIS reviews the Report stage debates of the House of Commons on Finance Bill 2008
What's it worth?
JAN ELLIS considers property company valuations in light of a recent Special Commissioner's decision
Crunch time
PENNY BATES considers the tax implications when a company lends money to a director
Computer says 'no'
Submitting self assessment returns online has not been as easy as it has in past years. ALLISON PLAGER finds out more
The charter and the law
It is not necessarily desirable for all the provisions of a taxpayers' charter to be enshrined in statute, argues PHILIP BAKER QC
Young and old
Entitlement to the tax-free half-hectare garden
Election date
Main residence elections
Conflicting views
Trading premises and entrepreneurs' relief
Man and maid
Inheritance tax and an interest in possession trust
Tax planning for landed estates
Tolley conference, 30 April 2008. Reported by SIMON McKIE
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Tax tip: Gift Aid
Readers’ forum: Does business carry out trading activity for BADR?
Readers’ forum: Can first-time buyer wife claim relief?
Readers’ forum: Where is my adopted client domiciled?
Readers’ forum: Does piano sale create a VAT adjustment?
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NEWS
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Fractional shares will be permitted in ISAs
HMRC elite unit ‘corrects’ 2,100 R&D claims
Deadline dates for October 2024
Implementation of detailed employee hours reporting delayed
More beneficiaries face charge on lifetime transfers
DEADLINE DATES
Deadline dates for October 2024
CASES
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Claimant was not self-employed
City sightseeing passes qualified as a multi-purpose voucher
Redress payments are taxable
Invalid reasons for decision not to exercise discretion
Expenses were not deductible from workers' earnings
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Fractional shares will be permitted in ISAs
Claimant was not self-employed
HMRC elite unit ‘corrects’ 2,100 R&D claims
This week's opinion: 5 September 2024
Importance of providing the right evidence